https://www.taxtmi.com/article/detailed?id=6954 The doctrine of substantial compliance allows courts to excuse minor procedural lapses when a party has actually satisfied the substantive conditions necessary to achieve the statute's object, but it cannot be invoked to avoid clear statutory prerequisites that constitute the essence of the law. The inquiry is fact-specific and distinguishes between mandatory substantive requirements, which demand strict compliance, and procedural or directory steps, which may be met by substantial rather than literal adherence, provided the objectives of the statute are fulfilled and no prejudice results. en-us Tue, 30 Aug 2016 10:12:59 +0530 Tue, 30 Aug 2016 10:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6954 The doctrine of substantial compliance allows courts to excuse minor procedural lapses when a party has actually satisfied the substantive conditions necessary to achieve the statute's object, but it cannot be invoked to avoid clear statutory prerequisites that constitute the essence of the law. The inquiry is fact-specific and distinguishes between mandatory substantive requirements, which demand strict compliance, and procedural or directory steps, which may be met by substantial rather than literal adherence, provided the objectives of the statute are fulfilled and no prejudice results. Articles Central Excise Tue, 30 Aug 2016 10:12:59 +0530 https://www.taxtmi.com/article/detailed?id=6954